This list shows donee organisations that we have approved for the purposes of sections LD1, DB 41 and DV 12 of the Income Tax Act 2007.

When a person makes a donation to an organisation listed here, generally they can claim a tax credit (formerly rebate) for that donation. Companies (including certain societies) and Maori authorities can claim a deduction for donations they make to these organisations.

State and state integrated schools or their boards of trustees, do not have to be approved to have donee organisation status. However only certain payments qualify as a tax credit/deduction. Go to Tax credits for donations for more information.

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Ceased donee organisations

Where the name of an organisation is followed by the words “(ceased as donee on DD/MM/YYYY)”, this means that the organisation had approval only up until the date shown and is no longer a donee organisation.

Privacy

We are unable to release other information about these organisations (such as their contact details) as this would breach their privacy rights.

To become a donee organisation

An organisation must meet certain conditions before we can approve it as a donee organisation. You will find the qualifying criteria in our booklet Charitable organisations (IR255).

If your organisation is registering as a charity with the Charities Services, and indicates that donations are a source of income on the application form, this information will be passed on to us and we will automatically consider donee organisation status. If your organisation is not registered as a charity with the Charities Services you must apply in writing directly to us to be considered for benevolent, philanthropic or cultural donee status.

Note: Donations to organisations that apply most of their funds overseas will not qualify for donee organisation status, unless the organisation:

has been approved as a donee organisation by the New Zealand Parliament, or

sets up a separate fund maintained exclusively for providing money for charitable, benevolent, philanthropic, or cultural purposes within New Zealand.

Donation receipts
The donation receipt needs to show:

the name of the donor(s)

the amount and date of the donation

a clear statement that it is a donation

clearly at the top if the donation is a payroll giving donation

the signature of an authorised person, and

an official stamp with the name of the approved donee organisation.

Getting a replacement receipt

If a donor needs a replacement receipt, the same information needs to be on it as on the original receipt. The word "Copy" or "Replacement" should be clearly visible on the receipt.

If a donee organisation issues a receipt for funds that later were refunded, they must advise the donor to destroy the receipt. If the donor has already made the claim for the donation, the donor must advise us as their tax credit (formerly rebate) will need to be adjusted.